Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

Since their invention in 1999, CubeSats have become a widespread standard for small picosatellite missions. CubeSats allow for quick development of satellite payloads and launch in space without the high costs of a normal satellite. Emphasis during the CubeSat design process is placed on use of commercialoff- the-shelf (COTS) components and reuse of previously-designed units.This report describes the interfacing of a scientific magnetometer, the Small Magnetometer in Low-Mass Experiment (SMILE) to such a CubeSat mission, the Space Weather using Ion spectrometers and Magnetometers (SWIM). Design of a complete platform for use in multiple such missions is presented here.Modularity is one of the key aspects followed in the course of the work. A new board containing the analog pick-up and compensation circuitry for SMILE has been designed to fit inside a CubeSat frame.

Service Design is a relatively new, unexplored and exciting phenomenon that through an interdisciplinary work methodology designs services. A discussion has been going on for a long time regarding whether there is a difference between products and services. Services are often classified as immaterial, heterogeneous, non-storable and inseparable in relation to products. A question that arises is if something specific characterises the work methodology used regarding service design. The aim with this paper is thus to explain the work methodology when working with service design.

Service Design is a relatively new, unexplored and exciting phenomenon that through an interdisciplinary work methodology designs services. A discussion has been going on for a long time regarding whether there is a difference between products and services. Services are often classified as immaterial, heterogeneous, non-storable and inseparable in relation to products. A question that arises is if something specific characterises the work methodology used regarding service design. The aim with this paper is thus to explain the work methodology when working with service design.

The Swedish production of biogas was 1,5 TWh 2011. About half of the production was used as vehicle fuels. The cost for upgrading biogas depends on the size of the biogas plant and its gas production. If the gas flow is low the cost will be high. However, further development of existing upgrading technologies or development of new ones, have good potential to decrease the upgrading cost for small scale biogas plants.

Talented and committed employees are important resources for a company?s competitiveness. With the escalating competition for competent employees, a strong employer brand has come to play an increasingly important role as a means of attracting employees with a desirable profile. In this study, brand theory is applied to the results of a quantitative study of students? evaluation of an attractive employer, in order to identify the factors which explain why certain employers are perceived as more attractive than others.

Skogsbruket är en viktig del i den Svenska miljön och för kulturlandskapet samt att såg och pappersindustrin är viktiga sociala inslag för glesbygden. Storbritannien är den största marknaden för många av Sveriges sågverksföretag. Idag är den brittiska marknaden med byggande av trähus växande och många av de ledande företagen har sin hemvist i skottland men expanderar i hela Storbritannien. Corporate Social Responsibility (CSR) är ett aktuellt ämne som är omdiskuterat och kommer att bli allt mer aktuellt framöver då formella rapporteringssystem ökar i användande. I detta examensarbete undersöks hur kunder till svenska sågverksföretag i Storbritannien uppfattar leverantörernas arbete med CSR.

The purpose of this study is to see a display on how family, gender and sexuality are produced in four same-sex parents? stories about their children?s pre-school start. The question formulations that have been used were aimed to find out what expectations and concerns parents may have on the pre-school organization, if the parents have any saying regarding the organization, if the pre-school have worked with equality and how they have been treated as a family. The method used is a qualitative study based on interviews. Four lesbian women have been interviewed on their experiences of their children?s pre-school start and after finishing the interviews the content has been analyzed from different viewpoints found in the material.

Due to the wide usage of different databases administrated by the Swedish government to keep control over its citizen?s the issue has arisen concerning if this information is subject for other purposes then originally acknowledged. Executives induced in recruitment for labour has over the years extended their need for information accumulated by these systems. Especially data from the criminal records registry are now being used as a normal step in the employment process among a vastly growing spectrum of enterprises and businesses all over the country. This thesis aims to illuminate the subject by grasp to what extent the described behaviour can be considered legally accepted according to the law or if these actions are inflicting with the foundational juridical principles that has to be ensured by the Swedish government due to our constitutional law.A strict jurisprudential method has been applied throughout the entire thesis to ensure the reliability of the results. The diversity of sources has gently been put together to assure the overall quality.

The Swedish boat industry is considered quite conservative and subject to only limited development. The purpose of the study is to explain the structure of the boat industry, to analyze and evaluate ways of competing and provide recommendations for developing a competitive strategy. The aim of this thesis is to explain how to be competitive in the Swedish boat industry. To be able to do so three areas are used to deepen as well as broaden the understanding. The three areas within competitiveness we have chosen to highlight are differentiation, individualization and distribution.

The aim of this report was to investigate the economy of passive houses. The work was focused on economy in total and on the economy of different components such as windows, insulation, heat exchanger and the air tightness of the climate shell. No attention was paid on the comfort factor or to the impacts on the environment.Two houses, aspiring to be passive were chosen; A big one and a small one. Hence, comparisons considering the size of the building have been possible to do as well.The comparisons were made by calculating ?break even? between two concepts; passive and BBR- concept.

Today there is a widespread opinion that the woodmarket and the forest industry are dominated by a traditional way of thinking and not adapted to the customers of today; a lot of products are produced purely on routine. Also, there is a demand for improving the quality of sawn woodproducts. AB Karl Hedin wants to sort this out by increasingly adapt their products to the demands of the market, i.e. through introducing a short wallstud of standard length, "Hedinregeln". At tirst, the wallstud will be produced in lengths of 2,70 m and of guaranteed quality.

This master thesis covers the seasonal planning of a small scale hydropower system. The system in this study is owned and operated by Mälarenergi Vattenkraft AB. The total system consists of 4 different main rivers with 24 hydropower stations and several dams. The total installed power in the system is 43.75 MW. Most of the hydropower stations are regarded as small scale hydropower stations and thus entitled to green certificates.In this report the issue of planning is formulated as an optimization problem.

Sweden experienced a decline in exports of 16 percent in the period after the financial crisis. The decline has created a lot of question marks regarding the traditional exports which has started a process with the aim of finding Sweden?s next cash cow in export.Sweden adopted stringent environmental laws early which positioned them as a strong nation in environmental awareness. The stringent environmental legislation meant that the Swedish companies were required to minimize the environmental impact, which created a demand for eco-efficient products. Despite the early demand for eco-efficient products, the international success of the Swedish cleantech companies has been modest.The government can increase firms international competitiveness by encouraging, supporting and promoting activities on the domestic market.

Abstract ? ?Customer relationships ? A case study on Nyby Torshälla Riding Club?Date: December 20th 2011Level: Bachelor thesis, 15 ECTSInstitution: School of Sustainable development of society and technology, Mälardalen UniversityAuthors: Linn Ericsson, Elenor Flodin, Emma Jakobsson22nd June 1987 24th April 1987 24th May 1989Title: Customer relationships ? A case study about Nyby Torshälla Riding ClubTutor: Daniel TolstoyKeywords: Relationship marketing, customer relationships, customer loyalty.Purpose: The purpose of this thesis is to analyze how Nyby Torshälla Riding Club maintains their customer relationships. This is to get a deeper insight into how small service companies, in a business to consumer market on a local basis, strategically can work with their customer care.Method: The study was qualitative in its nature and was based on an inductive approach. The primary data has been collected through personal interviews and since the respondents were selected strategically, this means that a non-probability sampling was used. The secondary data that has been used for this thesis was based largely on literature, articles and the Nyby Torshälla Riding Club website.Conclusion: This study indicates how small size service companies can benefit from nurturing their customer relationships.